Zhang v Chief Commissioner of State Revenue [2023] NSWCATAP 283

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Zhang v Chief Commissioner of State Revenue [2023] NSWCATAP 283 Hearing dates: 13 October 2023 Date of orders: 20 October 2023 Decision date: 20 October 2023 Jurisdiction: Appeal Panel Before: A Balla ADCJ, Principal Member Dr Dubler SC, Senior Member Decision: Appeal dismissed Catchwords: TAXES AND DUTIES — surcharge land tax – liability Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 State Revenue Legislation Amendment (Budget Measures) Act 2016 Cases Cited: BHP Billiton Ltd v Dunning [2013] NSWCA 421 Collins v Urban [2014] NSWCATAP 17 Prendergast v Western Murray Irrigation Limited [2014] NSWCATAP 69 Ryan v BKB Motor Vehicle Repairs Pty Ltd [2017] NSWCATAP 39 Texts Cited: None Category: Principal judgment Parties: Xiumin Zhang and Zhenzhi Wei (Appellants) Chief Commissioner of State Revenue (Respondent) Representation: N Wei (Agent) (First and Second Appellants) Counsel: O Berkmann (Respondent) Solicitors: Crown Solicitor (Respondent) File Number(s): 2023/00227186 Publication restriction: None Decision under appeal Court or tribunal: Civil and Administrative Tribunal Jurisdiction: Administrative and Equal Opportunity Division Citation: [2023] NSWCATAD 161 Date of Decision: 21 June 2023 Before: AR Boxall, Senior Member File Number(s): 2023/00093694